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Not much to show for it: Late Pleistocene dynamics of migrating megadunes in the Rub’ Al-Khali, Saudi Arabia indicate minimal preservation of their deposits
Get PDFLuminescence dating of inter-dune sabkha sediments and cross-strata deposited on the lee face of a 160 m-high mega-crescentic dune in the eastern Rub’ al-Khali sand sea provides information on dune dynamics and preservation potential. Optically stimulated luminescence ages show that the rates of dune accumulation varied during the latest Pleistocene and Holocene. Sedimentary structures indicate that megadune migration was the result of strong northwesterly “Shamal” winds. During the same interval of the late Pleistocene and early Holocene, linear dunes in the northeastern UAE were also accumulating rapidly, indicating that the period 16 – 9 ka was characterized by regionally widespread dune formation and/or reworking. The dune has subsequently migrated to the SSE almost 900 m since the early Holocene, at an average rate of 77 m/k.y., indicating persistence of the Shamal wind system for at least 20 k.y. Rates of megadune migration and wet sabkha accumulation reveal that, despite their very large size, less than 1% of the megadune would be preserved in a sedimentary record
First principles: how fair, comprehensive, clear and compassionate disciplinary policy and processes minimize the harm and costs of employee investigations
No full textBook synopsis: While employee relations investigations are an important part of organisational practice for managing workplace issues, there is growing evidence of the significant harm they can cause to individuals being taken through them. This harm can also spread further to those involved in their delivery, as well as impacting organisational culture and reputation, leading to financial and economic harm.
Under Investigation proposes a shift in mindset that prioritises employee wellbeing alongside the application of the process, reducing potential harm and creating healthier work environments. Based on a programme of work and research within NHS Wales, it explores the wider impact of employee investigations, considers new approaches to applying disciplinary policy and includes a call to the human resources profession for change
Corsa contro il tempo per salvare il sapere digitale (Race against time to save digital knowledge)
No full textAn article in Italy's leading financial newspaper about Martin Eve's digital preservation wor
Sympoietics: the co-mingling of creative agents
No full textBook synopsis: Against a background marked by endless ordinary crises, widespread precarity, and disrupting critical events, Queer and Trans Life charts queer investments for the future. It examines the challenges and pleasures in marginal everyday experiences of gender and sexual dissidence and the labours of care and endurance which sustain a sense of sociality and community, often against all odds. It presents queer and trans anthropological research from emerging European contexts. Though occasionally posited as non-belonging, the volume demonstrates that queer anthropology in Europe continues to thrive by providing textured ethnographic analysis and timely interventions in anthropological theory
Tactile Distance Anisotropy on the tongue
No full textA large literature has described illusions of tactile distance perception. Across many body parts, there is an anisotropic bias for tactile distances to be perceived as larger when oriented across body part width than when oriented along body part length. This study investigated whether there is a similar bias on the tongue. A forced-choice judgment task was used in which participants judged which of two tactile distances felt larger either on the tongue or on the hand dorsum, a region for which anisotropy is well established. Anisotropy was measured using the method of constant stimuli. Clear anisotropy was found on both body parts, with distances oriented with body part width overestimated compared to those oriented with body part length. These results provide further evidence the tactile distance anisotropy is widespread across the body
Sexual consent: the curious case of the 13 to 16-year-old age category
Get PDFThis paper examines the historical and legal evolution of offences involving sexual activity with 13–16-year-olds, highlighting persistent disparities in sentencing and attitudes toward consent. Tracing debates from the 1885 Criminal Law Amendment Act to current interpretations under the Sexual Offences Act 2003, it exposes enduring socio-cultural biases and victim-blaming tendencies
Agency and structure in language policy: morphostasis and morphogenesis
Get PDFOver the past two decades, there has been increasing focus in language policy and planning (LPP) research on the role of agency. Along with this foregrounding of agency, there has been a tendency to background social structures, including the interplay of structure and agency around LPP processes. Accordingly, drawing on findings from the analysis of recent reports produced by the United Nations Joint Inspection Unit pertaining to multilingual policy implementation across the UN system, the present study examines the structure-agency dialectic in LPP by examining how language policy actors’ agency, as mediated by structural factors, variously contribute to morphostasis (a tendency towards the status quo) or morphogenesis (a tendency towards change) of institutional language practice as envisaged in institutional policy. Findings show that policy actors experience structural constraints related to the allocation of time and money to support multilingualism, while they identify opportunities for problem-solving and creative implementation within the scope of the spheres of responsibility that the institutional structure affords. We apply the concepts of morphogenesis and morphostasis in the spirit of transdisciplinary bricolage exploring through our analysis how these notions, first emerging from a realist epistemology, might be compatible with constructivist discourse analysis and interpretive policy analysis.
Keywords
Greenhouse gas emissions and quality of financial reporting: evidence from the EU
No full textPurpose:
Our study delves into the association between greenhouse gas (GHG) emissions and the quality of financial reporting. Our investigation focuses on understanding how firms’ GHG emissions would impact discretionary accruals and real earnings management. We also test the moderating role of a large board size, and CEO as a board member. Finally, we conduct various robustness checks to ensure the robustness and validity of our findings.
Design/methodology/approach:
We conducted a study on 476 European companies across 17 countries and various industries between 2005 and 2018. We use panel data estimations, and multiple methods to account for emissions and address endogeneity issues in our tests.
Findings:
Our findings indicate that greenhouse gas emissions increase earnings management, as measured through discretionary accruals and real earnings management. This leads to lower quality financial reporting. We also find that a larger board size moderates the relationship between GHG emissions and financial reporting, resulting in greater financial transparency.
Research limitations/implications:
Our findings provide evidence that firms’ GHG emissions, despite stricter emission regulations in the European Union (EU), would be positively associated with real earnings management. This finding calls for more research in different regions to understand if this is a global trend.
Practical implications:
Our results have important implications for financial reporting, corporate governance, and climate change mitigation. For example, high GHG emissions not only indicate polluting firms but might also serve as a signal for identifying firms engaged in earnings management.
Originality/value:
Although previous research has examined the relationship between greenhouse gas emissions and the financial performance of firms, to the best of our knowledge, no prior study has investigated whether firms’ GHG tends to manipulate their financial reporting. We also contribute to the literature regarding the determinants of the quality of financial reporting through earnings management literature. Lastly, we provide novel evidence from the EU area, where strict EU climate policy should have affected financial reporting
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